The following information is for Questions 4 and 5

During the year, X Company produced and sold 66,900 units of one of its products. The following is the related revenue and cost information:

Revenue			$1,137,300
Cost of goods sold			513,792
Selling and administrative costs			251,544
Profit			$371,964

Total variable cost of goods sold were $375,309, and total variable selling and administrative costs were $169,926.

At the end of the year, a company offered to buy 4,350 units but was only willing to pay $12.00 each.

4. If X Company had accepted the special order, firm profits would have increased by

5. There is concern that regular customers will find out about the special order, and in order to retain all of the X Company's regular customers, the regular selling price would have to be reduced by $0.45. If the selling price were reduced and next year's unit sales turn out to be the same as this year's sales, firm profits would fall by

Answer both 4 & 5 for thumbs up